I ordered mine directly from Amazon back in April. It was only $21.
Current price is only a few bucks more: Amazon.com: OtterBox Commuter Series Hybrid Case for Samsung Galaxy Note 2 - Black: Cell Phones & Accessories
It only cost Otterbox less than $4 to manufacture these cases in China. (including design, labor, material) So prices can be all over the place.
I work for a large shoe company. Our most popular man's dress shoes sell for $217 at Macy's.(list price $299) We manufacture them outside of Shanghai. Each pair only costs us $11.63, which includes labor cost, materials, and shipping back to the US. It used to cost us almost $47 each pair to manufacture in the US 6 years ago. (guess why we moved all manufacturing to China?)
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